Journal of Applied Accounting Research: Volume 22 Issue 5

The effect of monetary incentives on task attractiveness, effort and performance

Michael Robinson, Maia Farkas

There is a longstanding debate regarding the effectiveness of financial incentives in improving work performance. This study is motivated by seemingly conflicting theory and mixed…

Audit committee disclosure tone and earnings management

Habiba Al-Shaer, Mahbub Zaman

This paper examines the effect of audit committee (AC) reporting, measured by the tone of audit committee disclosures, in improving financial reporting quality as proxied by…

Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks?

Jun Guo, Sungsoo Kim, Yang Yu, Jung Yeun (June) Kim

The study aims to understand the role of accountant in corporate social responsibility (CSR) practice.

Do external benchmarking mechanisms facilitate performance management in Malaysian local authorities?

A.K. Siti-Nabiha, Roshni Ann George

This paper investigates the extent to which externally led benchmarking may have facilitated performance management design and use in Malaysian local authorities.

The impact of intangible intensity on relevance of R&D information: evidence from India

Pooja Kumari, Chandra Sekhar Mishra

This paper aims to examine the impact of the intangible intensity of the firm on the relevance of research and development (R&D) information to determine equity values in India…

Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand

Muttanachai Suttipun

The study aims to examine the relationship between key audit matters (KAMs) reporting and audit quality of companies listed on the Stock Exchange of Thailand (SET).

Types of politically connected firms and analysts' earnings forecast

Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Iman Harymawan, Rohami Shafie

This study examined the effect of different types of politically connected (PCON) Malaysian firms on analysts' forecast accuracy and dispersion.